For employees in Maricopa County, a paycheck is more than just gross wages—it’s a snapshot of taxes, retirement contributions, and benefit choices that determine your actual take-home pay. While Arizona applies the same flat income tax across the state, Maricopa workers also see deductions for federal taxes, Social Security, Medicare, and the Arizona State Retirement System (ASRS). Add in voluntary benefits or court-ordered garnishments, and the final number on your pay stub may look very different from your salary. This guide breaks down what employees need to know about paycheck deductions in 2025 so you can better manage your net pay.
Why It Matters
Your paycheck in Maricopa County isn’t just about your salary—it reflects federal taxes, Arizona’s flat income tax, retirement contributions, and possible garnishments. While the state handles income tax, the county follows its own rules for benefits and mandatory deductions. Knowing what’s on your pay stub helps you manage take-home pay more effectively.
Mandatory Deductions Every Employee Faces
Federal Taxes & FICA
- Federal income tax based on your W-4 and IRS tax bracket.
- Social Security (6.2%) and Medicare (1.45%) withheld on all earnings up to federal limits.
Arizona State Income Tax
- Flat 2.5% rate applies across all counties.
- Withholding set through Arizona Form A-4. If you don’t submit, default withholding is 2.0%.
ASRS Retirement Contributions
- Maricopa County employees participate in the Arizona State Retirement System (ASRS).
- Deductions include pension contributions and long-term disability premiums, both pre-tax.
Court-Ordered Garnishments
- Child support, spousal maintenance, or other judgments are withheld through income withholding orders.
- Employers must comply promptly when notified by the Maricopa Superior Court.
Voluntary Deductions You Can Choose
- Health, dental, vision insurance premiums.
- Flexible Spending Accounts (FSA) or Health Savings Accounts (HSA).
- Parking, transit benefits, union dues, or charitable contributions (with written consent).
These reduce take-home pay but can lower taxable income or provide valuable benefits.
👉 For a personalized breakdown, employees can use an Arizona paycheck tax calculator or the Arizona gross-to-net calculator to estimate take-home pay.
Example: $4,000 Gross Pay in Maricopa County
| Deduction Type | Amount (Approx.) | Notes |
|---|---|---|
| Federal Income Tax | $400 | Based on W-4, single filer |
| Social Security (6.2%) | $248 | Standard rate |
| Medicare (1.45%) | $58 | Standard rate |
| Arizona State Income Tax | $100 | 2.5% flat |
| ASRS Contribution (~12%) | $480 | Pension + LTD |
| Health Premiums | $200 | Varies by plan |
| Net Take-Home Pay | ≈ $2,514 | After all deductions |
(Example for illustration—actual amounts vary by salary, benefits, and filing status.)
FAQs
Does Maricopa County charge its own income tax?
No. Only Arizona’s flat 2.5% state income tax applies.
Why is ASRS such a large deduction?
Because it funds both your pension and disability coverage, shared equally by employees and employers.
Can I change my withholding rate?
Yes—submit a new Arizona Form A-4 to your employer.
How are garnishments handled?
The County follows court orders. Deductions begin as soon as the employer receives the order.
Are voluntary deductions permanent?
Most can be updated during open enrollment or after qualifying life events.
Harry is the creator of ArizonaPaycheckCalculator.com, a trusted resource for accurate and easy-to-use payroll and tax calculators. With a focus on clarity and precision, Harry helps Arizona residents understand their take-home pay, deductions, and withholdings. Dedicated to making complex calculations simple, he combines financial knowledge with user-friendly tools to save users time and confusion.